Essential SAS 70 Audit Presentation Material and Publications

In 2005, The American Institute of Certified Public Accountants (AICPA) published "Service Organizations: Applying SAS No. 70 as Amended". Helpful guidelines and structural layouts of the final audit report help users understand the methods of a SAS 70 audit presentation in many forms. This reference book gives readers a brief background on the history of SAS 70 along with providing a detailed explanation of the content and material of a SAS 70 Service Auditor's Report. Though written for the auditor in mind, this book makes for an excellent reference if your organization is undertaking a SAS 70 audit.

Additionally, just released for 2007 is an updated version of "Service Organizations: Applying SAS No. 70 as Amended", which is currently for sale only on the AICPA website. Either publication will give you the basic knowledge on SAS 70 Type I and Type II audits.

What’s interesting to note about both books, in terms of SAS 70 audit presentation, is that no one standard is utilized, nor does the publication require service auditors conducting the audit to adhere to a particular standard. Auditors praise this for allowing the needed flexibility within the auditing standards, while others feel it just adds to the criticism of SAS 70 audits. You be the judge.

Additional resource material can be found by browsing one of many white papers which discuss relevant subject matter regarding SAS 70 Type I and Type II audits. Additionally, readers can download a sample sas 70 audit report and view its content.